In Ita/315/2005 Of M/S Babu Ram Rajinder Parshad v. Commissioner Of Income Tax &A Nr, the High Court (2011) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
0ATCHANDIGARHD1DateofDeciSlOlll 05102011Mls[Babu][ Ram]RajinderParshad4lppellantVersusofIncome Tax Patiala[c]anotherespondentsPresentlMls[Akshay][Bhan cQAlok][ Mittal][ Advocates]1for theMs Savita[Saxena Advocate]for the0CCORAMHONBLEMRJUSTICE IMANTGUPTAIHONBLE JUSTICE JASWANTSINGHC5IHEMANTGUPTAJeZFor[order]seeCWPN03765of1997 titledMlsSood3Bhandari4 CoVseCentral Board ofDirect TaxesanotherIla5CHEMANTGUPTAI17JUDGEZIl0501002011Vimal18 1r10LsltoVl1441JOYTI RANIUma2012.11.012016.03.28 15:5713: 25Scanned TruelI attest to the accuracy andCopy of Original1integrity of this documentPHHC,Chandigarh9a454t11rt
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